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PROCEEDING OF 2ND INTERNATIONAL
ISLAMIC HERITAGE CONFERENCE (ISHEC 2017)
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PROCEEDING OF 2ND INTERNATIONAL
ISLAMIC HERITAGE CONFERENCE (ISHEC 2017)
Editors
MOHD FAIZAL P. RAMELI
ABDUL QAYUUM ABDUL RAZAK
MUHAMAD TAUFIK MD SHARIPP
MOHD ZAID MUSTAFAR
MOHD KHAIRUL NIZAM MOHD AZIZ
RAWI NORDIN
S. SALAHUDIN SUYURNO
DZIAUDDIN SHARIF
Academy of Contemporary Islamic Studies (ACIS),
Universiti Teknologi MARA Cawangan Melaka
Alor Gajah ● 2017
5
Cetakan Pertama / First Printing, 2017
Hak Cipta / Copyright Penerbit ACIS, UiTM Cawangan Melaka
Hak cipta terpelihara. Tiada bahagian daripada terbitan ini boleh diterbitkan
semula, disimpan untuk pengeluaran atau ditukarkan ke dalam sebarang bentuk
atau dengan sebarang alat juga pun, sama ada dengan cara elektronik, gambar
serta rakaman dan sebagainya tanpa kebenaran bertulis daripada ACIS, UiTM
Cawangan Melaka terlebih dahulu.
All rights reserved. No part of this publication may be reproduced or transmitted
in any form or by any means, electronic or mechanical, including photocopy,
recording, or any information storage and retrieval system, without permission in
writing from ACIS, UiTM Cawangan Melaka.
Diterbitkan di Malaysia oleh / Published in Malaysia by
AKADEMI PENGAJIAN ISLAM KONTEMPORARI (ACIS),
UNIVERSITI TEKNOLOGI MARA CAWANGAN MELAKA,
JALAN LENDU, 78000 ALOR GAJAH,
MELAKA, MALAYSIA
Tel: +606 558 2303, 2305
Atur huruf oleh / Typeset by
ABDUL QAYUUM ABDUL RAZAK, MUHAMAD TAUFIK MD SHARIPP, MOHD ZAID MUSTAFAR & MOHD KHAIRUL NIZAM MOHD AZIZ
Mel-e: qayyumfpi@yahoo.co.uk
Reka bentuk kulit oleh
Mohd Khairul Nizam Mohd Aziz
Mel-e: nizamiyyah86@gmail.com
ISBN:
6
Table of Contents ________________________________________________________________________
Foreword 7
Preface 9
HISTORIOGRAPHY AND ISLAMIC THOUGHT
Genre Historiografi Ibn al-Athir
Norsaeidah Jamaludin, Abdul Qayuum Abdul Razak, Nor Adina Abdul Kadir &
Mariam Farhana Md Nasir ... 3
Kajian Literatur Istilah ‗Umran Ibn Khaldun
Abdul Qayuum Abdul Razak & S.Salahudin Suyurno ... 13
Metodologi Penulisan Isu Kenabian menurut Badiuzzzaman Said Nursi dalam
Kitab Rasail al-Nur
Muaz Mohd Noor, S.Salahudin Suyurno, Nor Adina Abdul Kadir, Abdul Qayuum
Abdul Razak & Mohd Khairul Nizam Mohd Aziz ... 21
Metodologi Penulisan Syed Qutb dalam Kitab Fi Zilal al-Quran
Halipah Hamzah & Noormala Rabu ... 35
Sejarah Pengajian Pondok dan Tokoh Ulama: Kajian di Daerah Besut,
Terengganu Darul Iman
Mohd Zainodin Mustaffa, Emie Sylviana Mohd Zahid, Nur Farhana Mohd Daud,
Mahasin Saja@Mearaj, Mohd Asyadi Redzuan &
Mohamad Zaki Razaly ... 47
Mekah Pusat Dunia: Hubungan dengan Brunei
Muhammad Hadi Muhammad Melayong ... 55
Peranan Sufi dalam Penyebaran Islam di Nusantara
H Sumanta MA & Hajam M.Ag ... 63
Ngaji Kitab bersama Para Kiai Cirebon ‗Memaknai Jihad Islam‘ untuk Meraih
Sukma Pancasila
Siti Fatimah M.Hum ... 75
Jender dalam Perspektif Nasaruddin Umar
H Jamali Sahrodi MA & Amin Maulana ... 101
7
Madrasah Menggapai Mutu
H Maksum MA ... 117
Pendekatan Kajian Orientalis terhadap Islam: Satu Sorotan Awal
Mohd Farhan Abd Rahman & Muhamad Azrul Azwan ... 125
ZA‘BA, Melayu dan Kolonialisme Inggeris
Noor Aziera Mohamad Rohana, Nurul Asma Mazlan, Noraini Abd Muaziz &
Ermy Azziaty Rozali ...137
Budaya Berfikir Kritis Islam sebagai Pendekatan dalam Mengukuhkan Jatidiri
Masyarakat Melayu Kini
Norafifah Ab Hamid, Nor Azlina Abd Wahab, Norajila Che Man &
Siti Nurul Izza Hashim ... 151
Kepentingan Kepercayaan Konsep Ilmu dalam Pembentukan Pandangan Alam
Mahfuzah Mohammed Zabidi & Rohaya Sulaiman… 167
HISTORIOGRAPHY AND ISLAMIC HERITAGE
Penentuan Tarikh Perkahwinan Rasulullah SAW berdasarkan Pengiraan
Takwim Hijri terkini
Nur Jannah Ballazi, Hamidah Jalani, Norsaeidah Jamaludin, Sarah Dina Mohd
Adnan & Nang Naemah Nik Dahalan ... 180
Konsep Kepimpinan Melayu Islam di Nusantara Menurut Teks Bustan al-Salatin
Shah Rul Anuar Nordin ... 188
Prasasti Terengganu: Kepentingannya dalam Sejarah Tamadun Islam
Alam Melayu
Nor Adina Abdul Kadir, Nang Naemah Nik Dahalan, Norsaeidah Jamaludin,
Abdul Qayuum Abdul Razak & Khairul Nizam Abdul Aziz ... 199
Kelangsungan Budaya Masyarakat Chetti Melaka Era Globalisasi
Siti Nurul Izza Hashim, Norafifah Ab Hamid, Rawi Nordin, Nor Rafedah Mohsan
& Muhammad Faidz Mohd Fadzil ... 209
Sejarah dan Implementasi Dekorasi Cina dalam Pembinaan Masjid Terawal
di Malaysia
Nor Adina Abdul Kadir, S.Salahudin Suyurno, Sarah Dina Mohd Adnan,
Noorfazreen Mohd Aris & Muaz Mohd Noor ... 223
8
ISLAMIC LITERATURE AND ART
Keindahan Konsep Tauhid dalam Rekabentuk Motif-motif Seni Tradisi Melayu
Shaliza Dasuki, Azahar Harun, Liza Marziana Mohammad Noh, Nur Hasliza
Abdullah, Nurkhazilah Idris & Fazlina Mohd Radzi ... 239
Identifying A Lotus Motif Transformation on The Melaka Traditional Mosque‘s
Roof Crown in 1720-1950
Raziq Abdul Samat, Sharifah Shaari, Dona Lowii Madon, Meor Hasmadi Meor
Hamzah & Nor Fariza Baharuddin ... 255
Potensi Seni Iluminasi al-Qur‘an Mushaf Malaysia
Nik Narimah Nik Abdullah, Mohd Hisham Johari, Ayob Wahid, Zahara Ramli,
Muhamad Fauzi Harun, Anith Liyana Amin Nudin &
Mohd Amin Mohd Noh… 263
ث العريب اإلسبلمي يف الرسم االكركيب اغبديثاأثر الًت 281 ... شكيبا مصطفى الشريفية & ؿبمود حسُت عبد الرضبن
Notes on the Ibadi Religious Architecture: A Comparative Study of the Mosques
in Mzab, Djerba and Oman
Naima Benkari ... 301
Contemporary Telekung in Malaysia it's Challenges and Realities
Norzaleha Zainun, Jamiaah Abdul Holed & Zolina Mohamad ... 317
The Development of Character Category in Jawi Typography-An Implementation
in Typography Course in UiTM
Intan Nur Firdaus Muhammad fuad, Sharifah Raudzah S. Mahadi & Ahmad
Khairul Azizi Ahmad ... 333
Art Photography: Ideation and Influences of Islamic Geometric Patterns
Azmil Aswad Che Mat, Aidah Alias & Farihan Zahari ... 345
The Reading of Tajwid in Surah Yaasin for Red-Green Colour Vision
Deficiencies
Siti Sarah Adam Wan, Azahar Harun, Nur Hasliza Abdulah &
Shaliza Dasuki ... 357
POLITICS AND GOVERNANCE
Peranan Sultan Abu al-Hasan ‗Ali al-Marini dalam Kerajaan Banu Marin di Fas,
al-Maghrib (1331-1351M)
9
Mariam Farhana Md Nasir, Sarah Dina Mohd Adnan, Noorfazreen Mohd Aris,
Hamidah Jalani & Muhammad Taufik Md Sharipp ... 365
Sejarah Institusi Ketenteraan di Malaysia dan Sumbangan kepada
Kelangsungan Ketamadunan
Burhanuddin Jalal, Sayuti Ab Ghani, Amnah Saayah & Redwan Yasin ... 380
Perspektif Kitab Quran terhadap Bidang Pengurusan Rekod
Ahmad Azman Mohamad Ramli, Azmi Ab Rahman, Kasmarini Baharuddin,
Mohd Naim Mohd Nasfi, Mohd Ridzuan Ibrahim &
Abd Rashid Abd Rahman ... 397
ISLAMIC ECONOMICS AND BUSSINES MANAGEMENT
Etika Pengurusan Sumber Manusia bagi Muslimpreneurs dalam Perniagaan
Berskala Kecil
Mohd Faizal P.Rameli, Suhaida Mohd. Amin, Dziauddin Sharif, Norajila Che
Man & Noorfazreen Mohd Aris ... 413
Paradigma Tauhid dalam Pelaksanaan Tanggungjawab Sosial Korporat (CSR)
Norajila Che Man, Muhammad Rahimi Osman & Mohd Faizal P.Rameli ... 427
Wasatiyyah sebagai Asas Pembuatan Keputusan Pelabur Muslim
Noor Hasyimah Sulaiman, Wan Noor Hazlina Wan Jusoh, Che Zuina Ismail,
Azarudin Awang & Rubiah Abu Bakar ... 445
Penilaian Pakar dalam Model Konseptual Penggunaan Berhierarki Islam
Basri Abd. Ghani & Ahmad Azrin Adnan ... 453
The Need to Work by Educated Muslim Women in Malaysia
Suhaida Mohd. Amin & Mohd Faizal P.Rameli ... 461
The Impact of Macroeconomic Variables on FTSE Bursa Malaysia
Emas Shariah Index
Siti Nurulhuda Ibrahim, Zuraini Abdul Hamid, Amirudin Mohd Nor,
Fahmi Abdul Rahim & Noraznira Abd Razak ... 469
Multimodal Analysis on Muslimah Cosmetic Billboards
Nor Atifah Mohamad, S. Salahudin Suyurno, Sumarni Maulan &
Nazarul Azali Razali ... 489
Determinants of Electronic Commerce Adoption: Case Study Among Small and
Medium Enterprise (SME) in Klang Valley
10
Nur Atiqah Zainuddin, Maymunah Ismail, Nurul Zamratul Asyikin Ahmad,
Sharina Sharif, Maz Izuan Mazalan & Mohd Sufian Ab Kadir … 501
Halal vs Non-Halal Cosmetic: Positioning in Malaysian Market
Azahar Harun, Roszi Naszariah Nasni Naseri, Nur Hazwani, Zolkifly &
Mastura Ayob ... 513
Total Quality Management and Halal Certification of Food Product in Malaysia
Rizuwan Abu Karim, Nurazree Mahmud, Helmy Fadlisham Abu Hasan &
Juan Rizal Sa‘ari ... 519
Pemantauan dan Penguatkuasaan Halal terhadap Produk Makanan Import
oleh JAKIM
Mohd Zaid Daud, Mohd Izhar Ariff Mohd Kashim, Nurzahidah Jaafar &
Sharifah Fadylawaty Syed Abdullah ... 527
WAQF DEVELOPMENT IN MALAYSIA
Elemen Kekal Harta Wakaf: Analisis menurut Fuqaha dan Undang-undang
di Malaysia
Che Zuina Ismail, Azarudin Awang, Rubiah Abu Bakar, Noor Hasyimah
Sulaiman & Wan Noor Hazlina Wan Jusoh ... 549
Sejarah Universiti al-Azhar sebagai Model Institusi Pendidikan Wakaf Terulung
Mohd. Ali Muhamad Don ... 565
Pembangunan Tanah Wakaf Melalui Inovasi Istibdal
Che Zuina Ismail, Rubiah Abu Bakar, Azarudin Awang, Noor Hasyimah
Sulaiman & Wan Noor Hazlina Wan Jusoh ... 575
Pembangunan Wakaf Kesihatan: Model Operasi dan Pengurusan Hospital Waqaf
An-Nur (HWAN)
Norizah Mohamed @ Daud, Noorfazreen Mohd Aris, Sharipah Amirah Abas &
Noraini Abd Muaziz ... 587
Urus Tadbir Hartanah Wakaf Melaka: Strategi Penambahbaikan oleh Majlis
Agama Islam Melaka (MAIM)
Norajila Che Man, Rawi Nordin, Norafifah Ab Hamid &
Nor Azlina Abd Wahab ... 601
Aktiviti Pembangunan Saham Wakaf di Johor
Nurfarhana Mohd Daud, Emie Sylviana Mohd Zahid, Mohd Zainodin Mustaffa,
Munirah Zakaria & Aflah Isa ... 613
11
CONTEMPORARY ISSUE OF ZAKAT IN MALAYSIA
Penetapan Had Kifayah Zakat Pelajar di UiTM: Satu Keperluan
Baharuddin Sayin, Azri Bhari, Mohd Afandi Mat Rani &
Muhammad Nor Aman Jamaluddin ... 625
Profil Asnaf Zakat di Kalangan Pelajar UiTM Melaka Kampus Bandaraya
Nor Rafedah Mohsan, Dziauddin Sharif, Norafifah Ab Hamid, Siti Nurul Izza,
Hashim & Rizuwan Abu Karim ... 635
Pengambilan Hukum Uruf dalam Zakat Emas Perhiasan Negeri-negeri di
Utara Malaysia
Noraini Saro & Rawi Nordin ... 643
Aktiviti Pembangunan Spiritual Bagi Asnaf Zakat Fakir dan Miskin di Selangor
Emie Sylviana Mohd Zahid, Mohd Zainodin Mustaffa, Nurfarhana Mohd Daud &
Mahasin Saja@Mearaj ... 651
ISLAMIC PHILANTHROPY AND HOSPITALITY
Crowdfunding: A New Phenomenon of Philantropic Method
Nurzahidah Jaafar, Siti Noorbiah Md Rejab, Sharifah Fadylawaty Syed Abdullah,
Mohd Zaid Daud & Mazni Natasha Mohd Nasir ... 675
Corporate Philanthropy as A Corporate Social Responsibility Component: An
Islamic Perspective
Wan Noor Hazlina Wan Jusoh, Che Zuina Ismail, Noor Hasyimah Sulaiman &
Azarudin Awang ... 687
Travel Patterns of People with Physical Disabilities in Attractions Sector of
Selangor‘s Tourism Industry
Nurul Fatin Nabila Md Nafiah, Intan Farhana Abd.Karim,
Nurul Zamratul Asyikin Ahmad, Sharina Shariff, Mohd Sufian Ab Kadir &
Maz Izuan Mazalan ... 695
MANAGEMENT IN ISLAMIC PERSPECTIVE
Siapakah yang Sayang: Pengurusan Gerontologi Kajian di Rumah Amal Baitul
Rahmah, Rawang
12
Nurzahidah Jaafar, Suliah Mohd Aris, Fadhilah Adibah Ismail, Rafeah Saidon &
Sharifah Fadylawaty Syed Abdullah.... 711
An Insight into The Islamic Manufacturing Practices (IMP)
Sharifah Fadylawaty Syed Abdullah, Mohd Zaid Daud, Nurzahidah Jaapar &
Thuraya Ahmad ... 723
Shariah Risk Profiling Through Shariah Based Business Modelling: A
Rectification Plan for Shariah Audit Finding (SNCR-01) for Company XYZ
Mohd Helmi Ahmad & Najahuddin Lateh ... 737
Qualitative Characteristics Accounting Information of Kariah Mosque:
A Concept Paper
Masita Hassan, Salina Abdullah, Rahayu Mohd Sihat & Norlinda Tendot Abu
Bakar ... 749
Sulh Approach in The Education Loan‘s Repayment: The Study on Education
Loan of The National Higher Education Fund Corporation (PTPTN)
Dziauddin Sharif, Norajila Che Man, Zainab Mohd Zain, Nasif Sidquee Pauzi &
Ahmad Faiz Ahmad Ubaidah ... 757
Assessing Managers‘ Perception towards Fitness: Examining A Few
Procedures and Steps
Saidin Wan Ismail & Norzaidi Mohd. Daud... 765
CONTEMPORARY ISSUES IN ISLAMIC JURISPRUDENCE
Ta'liq Talak: Antara Peruntukan Perundangan dan Amalan di Melaka
Noormala Rabu, Halipah Hamzah, Mohd Fauzi Md Isa &
Zainal Fikri Zamzuri ... 791
Dilema Hak Suami Pasca Penceraian: Suatu Penelitian Awal di Malaysia
Mohd Ab Malek Md Shah, Zunaidah Ab Hasan, Sulaiman Mahzan, Marziana Abd
Malib, Akmal Adanan & Mohamad Daim Darson ... 799
Penjagaan Akal Menurut Perspektif Islam dalam Konteks Maqasid Syariah
Fadhilah Adibah Ismail, Sharifah Fadylawaty Syed Abdullah, Kamariah Yusoff,
Azizah Zakaria & Norsalwati Sabtu ... 809
Maqasid Syariah dalam Pelancongan
Nor Azlina Abd Wahab, Norajila Che Man, Rawi Nordin, Mohamad Shafiei Ayub
& Mohd Zaid Mustafar ... 817
13
Pengurusan Harta Menurut Islam: Analisa Menurut Perspektif Maqasid Syariah
Nor Azlina Abd Wahab, Norajila Che Man, Norafifah Ab Hamid &
Rawi Nordin ... 835
ؽ األصولية: منهجية ذبديدية يف تأليف علم األصوؿعلم الفرك (The Science of Usuli Nuances: a Renewal Method of Writing in Usul al-Fiqh) 847… مصطفى بن ؿبمد جربم مشس الدين
The Wisdom of Polygamy in Islam: The Law and Customary Practice in
Afghanistan
Nasir Ahmad Yousefi... 865
Pendekatan Fuqaha dalam Memahami Illah Riba bagi Emas dan Perak
Mohd Asyadi Redzuan, Mohamad Zaki Razaly, Mohd Zainodin Mustaffa &
Siti Noor Ain Aziz ... 879
CONTEMPORARY ISSUES OF DAKWAH IN MALAYSIA
Konsep Amar Makruf Nahi Mungkar dalam Kerangka Dakwah Islam
Razali Musa, Wan Hishamudin Wan Jusoh, Mohd Shahril Othman, Syed
Hadzrullathfi Syed Omar & Mohd Safri Ali ... 889
Pengurusan Akidah di Malaysia Secara Berorganisasi: Satu Tinjauan Awal
Tentang Jalinan antara Institusi Islam Kerajaan Pusat dan Negeri di Malaysia
Sophian Rambli & Engku Ahmad Zaki Engku Alwi ... 895
Toleransi Agama dalam Kehidupan Komuniti Muslim Baharu: Tinjauan dari
Aspek Cabaran
Azarudin Awang, Che Zuina Ismail, Azman Che Mat & Rubiah Abu Bakar ... 901
Kartun Bertemakan Dakwah Islamiyah Atas Talian: Interpretasi Dakwah
Sarkastik Dan Satira
Fazlina Mohd Radzi & Azahar Harun ... 909
The Correlation Between Salah (Prayers) and Students‘ Academic Performance
Che Haslina Abdullah, Mahanim Omar, Raja Rosila Raja Berahim, Nur Afiqah
Ab Latif & Che Nooryohana Zulkifli... 921
Peranan Laman Facebook dalam Penyampaian Maklumat Pengurusan Pusaka
Mohd Khairy Kamarudin, Mohd Hafizie Suhaimi &
Nasrul Hisyam Nor Muhamad... 931
14
Muslims in South Korea: The Way of Life
Mahsuri Khalid, Ashirah Fatihah Mohd, Nurauni Aqilah Mohd Khir,
Nur Nabila Mazlan, Nur Farhanah Mahamad Halid & Noraini Jamal... 943
Kajian Awal Tahap Kesukarelawan di Kalangan Rakyat Johor, Malaysia
Nik Rozilaini Wan Mohamed, Abdul Rasid Abdul Razzaq, Rohayu Roddin & Nor
Asikin Shaharuddin... 963
Perubahan Akhlak Saudara Kita Selepas Memeluk Islam di Johor
Nur Najwa Hanani Abd Rahman, Mohd Farhan Ahmad, Noraishah P Othman,
Siti Fairuz Sujak & Luqmanulhakim Ab Rahman... 969
Dakwah Melalui Media Sosial: Penerimaan dalam Kalangan
Warga IPD Setiu, Terengganu
Azman Che Mat, Khairul Azhar Abd. Karim, Azarudin Awang,
Ahmad Fakrulazizi Abu Bakar, Nor Shaifura Musilehat &
Ahmad Zulfadhli Nukman... 987
ISLAM AND COMMUNICATION
Akhlak Terbina Komunikasi Sempurna
S.Salahudin Suyurno, Mohammad Taufik Md Sharipp, Mohd Shafie Ayub,
Mohd Zaid Mustafar & Mohd Zin Junoh ... 997
Aplikasi Syarat Kesahihan Hadith terhadap Model Komunikasi Berkesan
Muhammad Taufik Md Sharipp, Muhammad Faidz Mohd Fadzil, Mohd Zaid
Mustafar, Mohd Khairul Nizam Mohd Aziz & S Salahudin Suyurno ... 1005
Komunikasi IntraPersonal dalam Dialog antara Agama:
Pengalaman Saudara Baru
Azarudin Awang, Che Zuina Ismail, Azman Che Mat, Noor, Hasyimah Sulaiman
& Wan Noor Hazlina Wan Jusoh ... 1015
Pembangunan dan Pengesahsahihan Instrumen Manhaj Rabbãniyyah sebagai
Indikator Komunikator Islam
Muhammad Taufik Md Sharipp, S Salahudin Suyurno, Mohamad Shafiei Ayub,
Abdul Raf Ridzuan & Mariam Farhana Md Nasir ... 1023
Media Baharu dan Budaya Popular Islam: Peranan dan Realiti
Aini Faezah Ramlan, S Salahudin Suyurno, Muhamad Shafie Ayub, Rosilawati
Sultan Mohideen & Abdul Qayyum Abd Razak ... 1031
15
Unsur-unsur Takmilah dalam Filem Islam
Mohamad Shafiei Ayub, Muhammad Taufik Md Sharipp, Aini Faezah Ramlan,
Abdul Qayuum Abdul Razak, S Salahudin Suyurno &
Ahmad Faiz Ahmad Ubaidah ... 1037
ISLAMIC EDUCATION DEVELOPMENT
Gagasan Madrasah Al-Zahra‘: Penubuhan Universiti Islam di Akhir Kerajaan
Turki Uthmani
Mohd Nasir Ayub, Surita Hartini Mat Hassan, Muaz Mohd Noor,
Noor Hidayah Kasim & Rafidah Amat ... 1055
Kaedah Hafazan: Suatu Tinjauan Ringkas
Siti Suriyani Sulaiman ... 1071
Pembelajaran Berpusatkan Pelajar dan Pencapaian Pelajar Bahasa Arab
Azman Che Mat, Muhammad Saiful Anuar Yusoff, Azarudin Awang,
Ahmad Fakrulazizi Abu Bakar, Nor Shaifura Musilehat &
Ahmad Zulfadhli Nukman ... 1087
Perlaksanaan Pendekatan Pembelajaran Berasaskan Permainan Digital bagi
Kursus CTU 281: Kesan terhadap Prestasi Akademik dan Motivasi Diri
Pelajar Grafik di UiTM Alor Gajah
Ilinadia Jamil, Azahar Harun, Fatrisha Mohamed Yussof, Nor Yus Shahirah
Hassan & Fazlina Mohd Radzi ... 1095
Analisis Kerelevanan Kurikulum Kursus Pemikiran dan Tamadun Islam
(CTU151) terhadap Pelajar di UiTM
Rubiah Abu Bakar, Che Zuina Ismail, Azarudin Awang & Noor Hasyimah
Sulaiman ... 1107
Hadith's Source of Reference Finder Browser Extension
Mohamad Hafiz Khairuddin, Nur Azalizana Ahmad Saru, Mohd Hafifi Mohd
Supir, Anwar Farhan Zolkeplay & Mohd Taufik Mishan... 1117
Peranan IPTA dan IPTS dalam Menerapkan Pendidikan al-Quran di dalam
Kurikulum sebagai Kursus Teras bagi Semua Pelajar Islam di Malaysia:
Kajian Awal di Beberapa Buah IPT di Malaysia
Nor Ashiqeen Jamaluddin, Raihana Farahiyah Abdul Rahman,
Sulaiman Shakib Mohd Noor & Mohd Nazir Kadir… 1127
16
Hukum Kanun Brunei dan Hukum Kanun Melaka: Suatu Ristaan Sejarah
Haji Dzulkiflee Haji Abdul Latif... 1143
جهود علماء اؼبسلمُت يف ؾباؿ الطب كأثره على اغبضارة اإلنسانية 1155 ... د. ؿبمد مرسلُت ؿبمد إظباعيل
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Foreword _________________________________________________________________
Bismillahirrahmanirrahim. All praise to Allah SWT. Blessing and Prayers be
upon Prophet Muhammad SAW, and also to his family members, kindred‘s,
companions and his followers who adhere faithfully to his teaching.
I would like to express my gratitude for this invitation to write a few words
in conjunction of this proceeding. Heartiest congratulations go to the organizers
of the 2nd
International Islamic Heritage Conference 2017 (2nd
IsHeC2017) that
was held on 14th – 15
th November 2017. Congratulations also to the editors for
their efforts in publishing the articles presented at the 2nd
IsHeC2017.
Proceeding of 2nd International Islamic Heritage Conference 2017 is a very
noble effort as it adds to the corpus of literature on Islamic based research in
various disciplines of knowledge. I hope that this proceeding can be a catalyst for
the germination and strengthening of Islamic knowledge.
Finally, I wish to extend my sincere appreciation to all parties involved in
the publication of this proceeding especially Academy of Contemporary Islamic
Studies (ACIS) UiTM Melaka, Center for Islamic Philanthropy and Social
Finance (CIPSF), Pusat Jaringan Industri, Komuniti dan Alumni (PJI & A) UiTM
Melaka and the authors for their contribution.
DATUK PROF. MADYA SABARIAH MAHAT
Rektor,
Universiti Teknologi MARA Cawangan Melaka,
Alor Gajah, Melaka.
8
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Preface _________________________________________________________________
In the name of Allah, the Most Beneficent, the Most Merciful. All praise is
due to Allah SWT, the Almighty. We all praise Him, seek His Help, and ask for
His Forgiveness. We seek refuge with Him from the evil of our souls, and from
our sinful deeds. He whom Allah SWT guides, no one can misguide him, and
whoever Allah SWT misguides, no one can guide him. Blessings and prayers
upon His Messenger Prophet Muhammad SAW. We would like to express our
thorough and sincere gratefulness to Allah the Almighty, who has given us the
opportunity to write, edit and complete the Proceeding of 2nd International
Islamic Heritage Conference 2017.
We wish to extend our appreciation to YBhg. Datuk Associate Professor
Sabariah Hj. Mahat, Rector of Universiti Teknologi MARA (UiTM) Cawangan
Melaka for her full encouragement in ensuring the success of the 2nd
IsHeC2017
and also the publication of this proceeding. Special thanks to YBrs. Associate
Professor Dr. Shafinar Ismail, Deputy Rector of Research and Industrial Linkage
UiTM Cawangan Melaka for her continuous support in 2nd
IsHeC2017.
A great deal of appreciation also goes to the Center for Islamic
Philanthropy and Islamic Finance (CIPSF), Uni-Charity Society, ACIS UiTM
Cawangan Melaka and UiTM Press for their tremendous effort in making the 2nd
IsHeC2017 a success.
This proceeding comprises the articles that were presented in 2nd
IsHeC2017
which held on 14 hingga 15 November 2017 at Avillion Hotel Melaka.
Hopefully, the Proceeding of 2nd International Islamic Heritage Conference
2017 will give a clearer view of various contemporary issues in Islamic-based
research in this country and the Muslim world as a whole. Finally, we hope that
this proceeding may inspire and motivate its readers in initiating attempts and
contributions for the sake of Muslim ummah.
MOHD FAIZAL P. RAMELI
ABDUL QAYUUM ABDUL RAZAK
MUHAMAD TAUFIK MD SHARIPP
MOHD ZAID MUSTAFAR
MOHD KHAIRUL NIZAM MOHD AZIZ
RAWI NORDIN
S. SALAHUDIN SUYURNO
DZIAUDDIN SHARIF
Editor
Proceeding of 2nd
Islamic Heritage Conference (ISHEC 2017)
10
749
QUALITATIVE CHARACTERISTICS ACCOUNTING INFORMATION
OF KARIAH MOSQUE: A CONCEPT PAPER
Masita Hassan*224
, Salina Abdullah, Rahayu Mohd Sehat,
Norlinda Tendot Abu Bakar
Faculty of Accountancy, UiTM Melaka, Alor Gajah Campus, Melaka
ABSTRACT
All financial transactions should be included in organisations‘ reports in order to
provide complete financial information to its primary and other users. Therefore,
financial reports prepared by kariah mosque should encompass qualitative
characteristics that would assist users in decision making. Malaysian Accounting
Standard Board (MASB) has outlined the characteristics that should be included
in business organisation financial report. However, kariah mosques are
categorized under non-profit organisation, thus, characteristics may differ from
profit making organisation. This study is objectively to investigate the
understanding of qualitative characteristics and the usefulness of financial
information that presented in kariah masjid‘s financial report. The study will use
qualitative characteristics that adopted from Malaysian Accounting Standard
Board (MASB) namely relevance, faithful representation, comparability,
verifiability, timeliness and also other characteristics that suggested from
previous literature. The study will use self-administer questionnaire, distributed to
users (working committees, funders, donors) and preparer of kariah masjid‘s
financial report. It is estimated that the understanding the quality of financial
report would be different among users and preparers.
Keywords: Mosque, Accounting, Qualitative Characteristics
INTRODUCTION
Malaysian mosques generally are categorized as state, district, kariah and private.
Mosques usually would have committees to manage their operations especially
kariah mosque. Enduring limited funds, these working committees are forced to
run the mosques‘ activities. Commonly, activities conducted are funded via funds
that received from state government as well as sadaqah from its communities.
Limited funds, however, restrict the working committee in their making decision.
The absence of timely manner accounting data may also affect their decision
making.
Mosque institution is categorised as non profit organisation, offering
services without tendency to make profit. However, there are certain activities
conducted by mosque management in view to gain income. The business
224
Corresponding author: Masita Hassan, Faculty of Accountancy, Universiti
Teknologi Mara Melaka, 78000 Alor Gajah, Melaka, Malaysia. Email:
hmasita@melaka.uitm.edu.my
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activities engaged are perceived as a social enterprise activity. The price charged
to their education activity as such are normally below market price. On the other
hand, other activities conducted by kariah mosques are free of charge. This is
because mosque is always viewed as a place for worship even though it should be
viewed as a development centre for the community especially mosque that are
categorized as kariah mosque. In order to conduct profitable social enterprise
activities, financial accounting data is vitally needed by mosques‘ working
committee. Decision to conduct, stop or downsizing social enterprise activities
will be affected if the financial report loses its qualitative characteristics.
In current trend, many kariah mosques have opted to establish their own
cooperative movement. In 2016, it is reported that 409 kariah mosques that
registered their cooperative and another 483 were in the process of registering
their cooperative movement (Utusan, Nov 2016). The cooperative movement
would result kariah mosques actively conducting business transaction. Thus, it is
highly important their financial report includes qualitative characteristics.
LITERATURE REVIEW
Kariah Mosques and Decision Making
In order to run a proper place for worship and serving as a development centre for
the community, kariah mosques need to have sufficient resources. Currently,
kariah mosques are highly dependent on sadaqah fund that are contributed by its
own community. It is a nature of human behaviour to be confident on how
resources are used before contributing their money to an organisation.
Further, effective use of resources would guarantee the continuity of best
service offered by kariah mosque. Mosques premises nowadays are no longer
limited use for prayers only. Users of kariah mosque may use premises and
services for many occasions such as conducting education classes and wedding
vows. These social enterprise activities would generate income, increase kariah
mosques‘ resource to fund mosques‘ management and maintenance costs. If users
found that mosque premise and services provided by mosque are comfortable and
satisfying, users most likely to use the premise in the future. The satisfaction
would also lead the increase the ability of mosque to generate more income in
future. This is due to the fact that users foresee the usage effectiveness of
mosque‘s resources towards achieving mosque missions. Since the mosque‘s
committee is responsible in making decision regarding mosque‘s resources, users
will indirectly confident with committee stewardship ability (Viader and Espina,
2014).
The preparation of business organisation‘s financial reports is objectively
to accommodate demand of its stakeholders that is for stewardship demand and
decision making demand. Stewardship demand is directly related to an agency
theory. In business organisation view, stakeholder usually delegate decision
making for the business organisation to elected managers. In view of kariah
mosques, the selected working committee take those responsibilities.
Consequently, stakeholders must be able to evaluate the performance of the
managers who runs the business organisation. Thus, financial reports should
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include economic information that would enable to evaluate performance of
managers.
Financial Report Qualitative Characteristics
As shown in Figure 1, the fundamental qualitative characteristics of outlined by
Malaysia Accounting Standard Board (MASB) are relevant and faithful
representation. However, there are enhanced qualitative characteristics namely
comparability, verifiability, timeliness and understandability. Nevertheless, these
qualitative characteristics are mainly focus on business organisations‘ financial
report.
Relevant
Users of financial statement need information that would significantly influence
their decision making. Thus, it is commonly agreed as the basic qualitative
characteristics (Tsoncheva, 2014). MASB explained that financial data represent
in the financial statements must be relevant in order to fulfil decision making in
terms of predicting and confirming value (MASB, 2011; Mbobo & Ekpo, 2016;
Grigoras-Ichim & Morosan-Danila, 2016; Obaidat, 2007; Tsoncheva, 2014).
Financial report should enable users to predict future performance or trend of
financial health of business organisation. Thus, information that enable user to
make prediction must be disclose in the financial report. Lack of adequate
information disclosure in financial report prepared has been said that cause the
quality of such financial report deteriorated (Rostami & Salehi, 2011). The
financial report is expected to contain information that to confirm prior
expectations of users. Users may change their expectation by analysing
information that included in the financial report (Mbobo & Ekpo, 2016).
Otherwise, users use the information to confirm their expectations. Nevertheless,
it is difficult to translate which financial data that has predictive and confirmative
value referring to Kariah Mosque Financial report.
Users also expect the information is materially sufficient (Grigoras-Ichim
& Morosan-Danila, 2016). If the information is omitted and mistaking, users may
decide wrongly. It is open for justification by preparer of financial report to
decide the material sufficiency of financial data reported. Obaidat (2007) include
timeliness argument that the researcher opined timeliness is also influence
information to be relevant. If financial report fails to be presented at time
required, the report will lose its quality.
Faithful representation
Accounting information that is displayed in financial report must reflect the
phenomena of the business entity resides. The report should not be biased to any
group of user as different user has different view. For an example, business
organisation owner would want financial report showed a huge profit earned.
However, owner may manipulate accounting data by showing less reported profit
in order to reduce payment of tax to tax authorities. Thus, faithful representation
is categorised as fundamental qualitative characteristics.
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Accounting data that are collected and summarised in Financial Report
must be completed, free from error and in neutral manner (IASB, 2010; MASB,
2011; Mbobo & Ekpo, 2016; Otubor et al., 2017; Grigoras-Ichim & Morosan-
Danila, 2016; Tsoncheva, 2014). Nevertheless, a misreport expenses and
misclassification of expenses are commonly acknowledged as an obstacle in
reporting accurate and complete information. In view of the fact that most of
kariah mosques are fairly small organisation with limited funding, they are not
able to access professional skill and assistance in ensuring the correct item
classification (Heijden, 2013).
Comparability
Many literatures discussing comparability as qualitative characteristics regarding
investors‘ decision making. Investor would like to decide investing to more
profitable business entities. Investors would make analysis by comparing current
accounting period with previous period financial report. They would also
compare it with similar organisation in the similar industry. In order to do
comparison, consistency in applying accounting methods, policies and procedure
is a compulsory (MASB, 2011; Mbobo & Ekpo, 2016; Grigoras-Ichim &
Morosan-Danila, 2016; Tsoncheva, 2014). Otherwise, the comparability would be
meaningless.
Accounting methods, policies and procedure are not necessarily stagnant
or cannot be changed for number of years. Economic phenomena and technology
advance may require a change in accounting methods applied, policies and
procedure. For an example, valuing a computer donated is normally using
historical cost (the price cost). However, the fair value (similarly with market
value) is nowadays available freely on the internet. Consequently, the accounting
policy using historical cost should be changed to fair value. The inability to
change this accounting policy may distort the faithful representation as well.
However, any change in accounting method, policy and procedure must be
justified in the financial report so that the information reported is not misleading.
Verifiability
This quality will ensure that accounting data represented the accurate economic
phenomena. All data recorded has been verified by independent observers
whereby they could reach a consensus on the accuracy of data represented
(MASB, 2011; Mbobo & Ekpo, 2016; Grigoras-Ichim & Morosan-Danila, 2016;
Obaidat, 2007). The accounting data can be verified directly or indirectly. Direct
verification mainly by observation such as daily cash donation that are received in
mosque donation box is counted at the end of the day and recorded manually in a
log book. In general, this practice can ensure data would have no error and
complete. On the other hand, indirect verification refers to reliable estimates or
calculation by using certain method or formula. For an example, the estimation of
depreciating value of furniture. A reliable estimation would consider the useful
life of the furniture. In this manner, furniture carrying value is credible to be
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shown in the financial report. Subsequently, the financial report is viewed by
users as credible to be used as bases for their decision making.
Timeliness
This characteristic requires financial report is to be available for users at the time
decision making to be made by the users (MASB, 2011; Mbobo & Ekpo, 2016;
Otubor, et al. 2017). The absence financial report at the time of decision making
would force decision makers to rely on other sources which could be inaccurate.
For an example, cash flow statement is not available in time to commit to long
term loan. There is a possibility the organisation would suffer in future in raising
cash to pay its long term loan.
Accounting data has a capacity to influence decision of future actions. If
the financial report prepared overdue its time capacity, the usefulness of such
information is depleted. Mbobo & Ekpo (2016) posits that business organisations‘
annual report loses the timeliness characteristics due to number of days delayed
by auditor signing the reports. Annual reports only made available once auditors
formed their opinion regarding the true and value of the financial reports.
Therefore, few giant corporations produce interim financial report to ensure
information disseminate to users (Otubor, et al., 2017).
Understandability
Financial report should be prepared in order for users to make decision.
Therefore, users must be able to comprehend items that are included in the
financial Statements (Tsoncheva, 2014). However, business organisations‘
activities are becoming more complex nowadays especially in accounting
classification (Nobes and Stabler, 2013). There are many accounting technical
terminologies that not all users are familiar with. Consequently, preparer
indirectly making the financial report harder to be comprehend by average users.
Only those who acquired high knowledge in accounting that could use efficiently
the financial reports.
Users of kariah mosque financial report should be assumed as an average
individual with limited knowledge of accounting. The accounting data would be
perceived as significant for their decision making (Obaidat, 2007). Thus,
preparing the financial report must be well organised with simple notes of
explanation and preferably use tables and graphs. As pointed out by Mbobo &
Ekpo (2016) the inclusion of unfamiliar accounting technical terminologies would
deter the comprehension on the information presented.
Other considerations
Users may want to have all the financial data. However, to prepare data and
moulding it to be useful information would require certain cost. For an example,
users need data on daily donation collected. Treasurer could provide a log book
for collector to record the daily collection. Then, the data in the log book is
needed to be entered in a computer application that enables to be presented in
graphical presentation. The absence of graphical presentation would cause data to
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be meaningless. Consequently, preparer need to weigh the cost incurred to
produce and prepare the required data against the benefit that data would bring to
users (MASB, 2011; Mbobo & Ekpo, 2016; Rostami & Salehi, 2011). Whenever
the cost is higher to prepare data, the preparer would opt not to report the data.
Nevertheless, the process of weighing cost benefit analysis always proven to be
difficult procedure. It also could cause negative effect on reliability of data
(Obaidat, 2007).
Grigoras-Ichim & Morosan-Danila (2016) and Rostami & Salehi (2011),
posit that conservatism could affect the quality of accounting information. The
conservatism rules out if there is a doubt in choosing which value to report,
preparer should choose to report a lesser asset amount or a greater liability
amount, and a lesser amount of net income.
Another considered as characteristic that influence the quality of financial
report is reliability. As mentioned by Rostami & Salehi (2011), auditors are more
concern on reliability of accounting information compared to relevance.
However, reliability can be assured by verifying the accounting information so
that the data is reliable enough for user to depend on. As pointed out by Obaidat
(2007), reliability is consisting of verifying data, faithfulness representation of
data and data must be in neutral to any users.
METHODOLOGY
The study will use data collected from users and preparers of kariah mosques‘ in
Melaka. Currently, there are 181 kariah mosques in Melaka. Each kariah mosques
would have their own management committee members, beneficiaries, employees
and volunteers. Those individuals are potential respondents as they are users of
accounting information of kariah mosques financial reports.
The users who are to be selected should be those who are presumed using
financial report in making their decision. Thus, among the management
committee members, the chairman and secretary will be selected as respondents
as they normally would have higher authority in making decision. Since
Treasurers is the one who prepare the financial reports, they also will be selected
as respondents. The Religious Affairs Department that represented State
government grants cash contribution to kariah mosques on yearly basis.
Therefore, the monitoring executives from Majlis Agama Islam Melaka also will
be respondents. It is estimated that the management committee may reluctant to
take part in answering the questionnaire, researchers will get approval and
support from Majlis Agama Islam Melaka in conducting the survey.
The source of data in this study is primary data by distributing
questionnaires to potential respondents. The questionnaire will be developed in
Malay language for a clearer comprehension of respondents. It will also reduce
confusion since most of respondents may not have knowledge on accounting or
business management. The questionnaire includes questions to require
respondents to express their view on each of the six qualitative characteristic. It
also will include open ended questions that allow respondents to express their
own views.
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